https://www.taxtmi.com/caselaws?id=197738 The Tribunal allowed the contractor's appeal against the Commissioner of Income-tax (Appeals) order, granting exemption under section 10(26AAA) for income accrued in Sikkim for the assessment year 2004-05. The Tribunal held that the assessee met the conditions of the provision, emphasizing that appellate proceedings are part of assessment proceedings. As the entire income was exempt, other grounds raised were deemed unnecessary. The Tribunal's decision favored the assessee's eligibility for exemption, emphasizing the importance of addressing legal claims in appellate proceedings for substantial justice. en-us Tue, 31 Jan 2012 00:00:00 +0530 Sat, 13 Jan 2018 13:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197738 The Tribunal allowed the contractor's appeal against the Commissioner of Income-tax (Appeals) order, granting exemption under section 10(26AAA) for income accrued in Sikkim for the assessment year 2004-05. The Tribunal held that the assessee met the conditions of the provision, emphasizing that appellate proceedings are part of assessment proceedings. As the entire income was exempt, other grounds raised were deemed unnecessary. The Tribunal's decision favored the assessee's eligibility for exemption, emphasizing the importance of addressing legal claims in appellate proceedings for substantial justice. Case-Laws Income Tax Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197738